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Show Results For
- All HBS Web
(226)
- News (7)
- Research (182)
- Multimedia (3)
- Faculty Publications (149)
- Article
Better Accounting Transforms Health Care Delivery
By: Robert S. Kaplan and Mary L. Witkowski
The paper describes the theory and preliminary results for an action research program that explores the implications from better measurements of health care outcomes and costs. After summarizing Porter's outcome taxonomy (Porter 2010), we illustrate how to use process... View Details
Keywords: Activity Based Costing and Management; Research; Health Care and Treatment; Health Industry
Kaplan, Robert S., and Mary L. Witkowski. "Better Accounting Transforms Health Care Delivery." Accounting Horizons 28, no. 2 (June 2014): 365–383.
- April 1998 (Revised September 1998)
- Case
Classic Pen Company, The: Developing an ABC Model
By: Robert S. Kaplan
Classic Pen has diversified from its core blue and black pen business by introducing new specialized colors. But costs have risen and margins on blue and black pens are decreasing. The controller turns to activity-based costing (ABC) for an explanation. View Details
Kaplan, Robert S. "Classic Pen Company, The: Developing an ABC Model." Harvard Business School Case 198-117, April 1998. (Revised September 1998.)
- July 1990 (Revised October 1997)
- Case
Siemens Electric Motor Works (A) (Abridged)
By: Robert S. Kaplan
Explores how a cost system can help support a firm's decision to change strategies. In the process, the students are introduced to a simple activity-based cost system. Siemens Electric Motor Works found itself facing an increasingly competitive environment and so made... View Details
Keywords: Activity Based Costing and Management; Cost Accounting; Cost; Adoption; Cost vs Benefits; Management Analysis, Tools, and Techniques; Production; Business Strategy; Electronics Industry; Manufacturing Industry
Kaplan, Robert S. "Siemens Electric Motor Works (A) (Abridged)." Harvard Business School Case 191-006, July 1990. (Revised October 1997.)
- Article
Achieving Value in Highly Complex Acute Care: Lessons from the Delivery of Extra Corporeal Life Support
By: Michael Nurok, Jonathan Warsh, Erik Dong, Jeffrey Lopez, Mayumi Kharabi and Robert S. Kaplan
We applied a value (outcomes and cost) analysis to extracorporeal life support (ECLS), a relatively rare but very expensive ICU therapy with highly variable outcomes. To address the outcome component of the value approach, we created guidelines for ECLS delivery; to... View Details
Nurok, Michael, Jonathan Warsh, Erik Dong, Jeffrey Lopez, Mayumi Kharabi, and Robert S. Kaplan. "Achieving Value in Highly Complex Acute Care: Lessons from the Delivery of Extra Corporeal Life Support." NEJM Catalyst (October 31, 2019).
- January 2000 (Revised October 2002)
- Case
Cambridge Hospital Community Health Network - The Primary Care Unit
By: V.G. Narayanan, Lisa Brem and Ryan Moore
The Cambridge Hospital Community Health Network needed to gain a better understanding of its unit-of-service costs, which had been rising at a rate of 10% per year. The network's step-down costing system gave only aggregate costing information, and there was some... View Details
Keywords: Activity Based Costing and Management; Health Care and Treatment; Cost Accounting; Cost; Network Effects; Health Industry; Service Industry; Massachusetts
Narayanan, V.G., Lisa Brem, and Ryan Moore. "Cambridge Hospital Community Health Network - The Primary Care Unit." Harvard Business School Case 100-054, January 2000. (Revised October 2002.)
- April 1997
- Background Note
Using ABC to Manage Customer Mix and Relationships
By: Robert S. Kaplan
Describes applying activity-based costing to manage customer relationships. Links cost-to-serve to net margins earned with individual customers. View Details
Kaplan, Robert S. "Using ABC to Manage Customer Mix and Relationships." Harvard Business School Background Note 197-094, April 1997.
- 22 Jul 2014
- First Look
First Look: July 22
Publications August 2013 hfm (Healthcare Financial Management) Improving Value with TDABC By: Kaplan, Robert S. Abstract—The article discusses the benefits of time-driven activity-based View Details
Keywords: Sean Silverthorne
- November 1995
- Technical Note
Analyzing Standard Costs: Technical Note
By: V.G. Narayanan
Explains variance analysis. Concepts of price variance and quantity variance are introduced to analyze prime cost variances. Spending variance and capacity variance are used to analyze overhead variance. Consistent with conducting variance analysis in an activity-based... View Details
Narayanan, V.G. "Analyzing Standard Costs: Technical Note." Harvard Business School Technical Note 196-109, November 1995.
- May 1987 (Revised November 1998)
- Case
John Deere Component Works (A)
By: Robert S. Kaplan
The division has recognized the inadequacies of its existing, traditional cost system for estimating product costs. Describes the innovative activity-based system that was developed to more accurately trace overhead costs to individual products. Provides students with... View Details
Keywords: Activity Based Costing and Management; Cost Accounting; Cost Management; Cost vs Benefits; Production; Budgets and Budgeting; Innovation and Invention; Innovation and Management; Consumer Products Industry
Kaplan, Robert S. "John Deere Component Works (A)." Harvard Business School Case 187-107, May 1987. (Revised November 1998.)
- July 2021 (Revised July 2022)
- Case
Brigham & Women's Hospital: Using Patient Reported Outcomes to Improve Breast Cancer Care
By: Robert S. Kaplan, Navraj S. Nagra and Syed S. Shehab
Dr. Andrea Pusic, breast cancer reconstruction surgeon, wants to extend outcomes measurement beyond traditional surgical metrics of infections, complications, and survival rates. The case describes her development of a new mobile phone app, which collects patients’... View Details
Keywords: Health Care and Treatment; Outcome or Result; Cost Management; Activity Based Costing and Management; Mobile and Wireless Technology; Health Testing and Trials; Surveys; Health Industry; Boston
Kaplan, Robert S., Navraj S. Nagra, and Syed S. Shehab. "Brigham & Women's Hospital: Using Patient Reported Outcomes to Improve Breast Cancer Care." Harvard Business School Case 122-010, July 2021. (Revised July 2022.)
- October 1991 (Revised September 1998)
- Case
Maxwell Appliance Controls
By: Robert S. Kaplan
A profitable manufacturing division of a large company is looking for new ways to identify sources of productivity improvements. Led by its senior finance officer, an activity-based cost system is developed to identify activities performed for its highly varied product... View Details
Keywords: Activity Based Costing and Management; Management Teams; Quality; Performance Improvement; Organizational Culture; Problems and Challenges; Production; Manufacturing Industry
Kaplan, Robert S. "Maxwell Appliance Controls." Harvard Business School Case 192-058, October 1991. (Revised September 1998.)
- 12 Mar 2019
- First Look
New Research and Ideas, March 12, 2019
available. Publisher's link: https://www.hbs.edu/faculty/Pages/item.aspx?num=55802 forthcoming Journal of Medical Economics Time-Driven Activity-Based Cost Analysis for... View Details
Keywords: Dina Gerdeman
Robert S. Kaplan
Robert S. Kaplan is Senior Fellow and Marvin Bower Professor of Leadership Development, Emeritus at the Harvard Business School. He joined the HBS faculty in 1984 after spending 16 years on the faculty of the business school at Carnegie-Mellon University, where he... View Details
- December 1994
- Case
AB SKA (Sweden)
By: David F. Hawkins, V.G. Narayanan and Robert L. Simons
A senior manager faces three accounting and control decisions related to a new R&D project: to expense or capitalize, how to implement management control over the R&D function, and how to use activity-based cost drivers for product costing. View Details
Keywords: Cost Accounting; Management Practices and Processes; Cost Management; Activity Based Costing and Management; Research and Development; Sweden
Hawkins, David F., V.G. Narayanan, and Robert L. Simons. "AB SKA (Sweden)." Harvard Business School Case 195-180, December 1994.
- September 1989 (Revised December 1989)
- Case
Siemens Electric Motor Works (A) and (B) (Combined)
Explores how a cost system can help support a firm's decision to change strategies. In the process, students are exposed to a simple activity-based cost system. Also examines Siemens policy for transferring products between sales and manufacturing divisions. Transfer... View Details
Cooper, Robin, and Karen Wruck. "Siemens Electric Motor Works (A) and (B) (Combined)." Harvard Business School Case 190-052, September 1989. (Revised December 1989.)
- April 2003
- Tutorial
ABC Pen Factory Tutorial
By: Robert S. Kaplan
To preview this online product, Authorized Faculty can call our customer service department at 1-800-545-7685 or 617-783-7600. Illustrates, via a guided audio tour accompanied by dynamically changing spreadsheets, the role for activity-based cost systems. The numerical... View Details
Keywords: Factories, Labs, and Plants
- April 1995 (Revised April 1995)
- Case
Pillsbury: Customer Driven Reengineering
By: Robert S. Kaplan
Pillsbury is transforming itself from an integrated producer of flour and bakery products to a value-added supplier of premium branded products. After initial successes applying activity-based costing to manufacturing operations, two senior executives decide to... View Details
Keywords: Organizational Change and Adaptation; Production; Cost Management; Activity Based Costing and Management; Customer Value and Value Chain; Food and Beverage Industry
Kaplan, Robert S. "Pillsbury: Customer Driven Reengineering." Harvard Business School Case 195-144, April 1995. (Revised April 1995.)
- March 2001 (Revised August 2003)
- Case
Wilkerson Company
By: Robert S. Kaplan
The president of Wilkerson, faced with declining profits, is struggling to understand why the company is encountering severe price competition on one product line while able to raise prices without competitive response on another product line. The controller proposes... View Details
Keywords: Activity Based Costing and Management; Competition; Profit; Product; Consumer Products Industry
Kaplan, Robert S. "Wilkerson Company." Harvard Business School Case 101-092, March 2001. (Revised August 2003.)
- February 1998 (Revised September 1998)
- Case
Insteel Wire Products: ABM at Andrews
By: V.G. Narayanan and Ratna G. Sarkar
Insteel implements an activity-based costing (ABC) system in 1996. It finds pallet nails to be its most profitable product and decides to expand the number of cells making pallet nails from two to four. A repeat of the ABC study in 1997 shows pallet nails have become... View Details
Narayanan, V.G., and Ratna G. Sarkar. "Insteel Wire Products: ABM at Andrews." Harvard Business School Case 198-087, February 1998. (Revised September 1998.)
- 28 Jan 2022
- News